10-12A-2. Legislative findings--Agreements authorized.The Legislature finds that the public interest of both Indians and non-Indians is best served by close cooperation between the state government and the Indian tribes. The Legislature finds this cooperation to be especially important in the area of taxation. Accordingly, the department is hereby authorized to enter into tax collection agreements with Indian tribes. Source: SL 1974, ch 105, §2; SL 2003, ch 54, §2.
South Dakota Legal Code